So for home theater would they sound equivalent? It looks like they both have 192 kHz 24-bit DAC's for all channels and the same Crystal processor. I don't have any records, nor do I need second zone or balanced outs. Plus it would allow me to save a little extra and put it toward the 7125 or sms-1. Essentially I'm trying figuring out if the 990 and 970 would sound equivalent for HT. It will help once some people post some more reviews and perhaps comparisons.

-Asim